The training requirement: Impact on tonnage tax

Certificates of non-compliance

Circumstances for issue of certificate of non-compliance

If a company/group persistently fails to deliver on its training commitment for three successive years, the Secretary of State for Transport may issue a certificate of non-compliance.

Effect on renewal election

If a certificate of non-compliance has been issued to a company or group, that company or group may not make a renewal election unless that certificate is cancelled by the Department for Transport. SeeTTM02600.

DfT will send copies of any certificates of non-compliance issued to the Tonnage Tax Technical Adviser for onward transmission to the office dealing with the case.

Cancellation

A certificate of non-compliance will only be cancelled if the company/group can satisfactorily demonstrate a commitment to meet its future training obligations. Once a certificate of non-compliance has been cancelled a company/group regains the ability to make a renewal election, provided it is still within the tonnage tax regime at that time.

DfT will send copies of any cancellation of certificates of non-compliance issued to the Tonnage Tax Technical Adviser, for onward transmission to the office dealing with the case in question.